Bihar Goods and Services Tax (Amendment) Ordinance, 2022State Ordinance of Bihar · No. 12 of 2017
In section 29 of the principal Act, in subsection (2), –– a. in clause (b), for the words “returns for three consecutive tax periods”, the words “the return for a financial year beyond three months from the due date of furnishing the said return” shall be substituted;
b. in clause (c), for the words “a continuous period of six months”, the words “such continuous tax period as may be prescribed” shall be substituted.
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